Non Revenue Water is a major challenge in the Water Industry in general and Tanzania in particular including AUWSA. In dealing with NRW, number of models and approaches has been developed including water balance concept as discussed in this evaluation. In this report NRW, use of IS/IT strategy and change and change management in addressing NRW in the Authority has been critically evaluated and presented. However, there is no research which has found the permanent solution to remove NRW in the whole water sector except water balance model which has highlighted some means and approach under technical and commercial aspects. Generally, the dissertation has looked into the literature review of academic concepts, the application of academic concepts and framework to the case, research design and methodology and data presentation and analysis, Finally, the conclusion and future works including the recommendations; and critical evaluation of the whole process, study management review including limitations faced and responses to those limitations were presented.